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Allen & Overy tax partner Lydia Challen has written an article for British Tax Review as part of its analysis of the Finance Act 2013 provisions.
Sylvia Kierszenbaum and Willem Van de Wiele have authored an article in The International Capital Markets Review.
The Provincial Court of Madrid has upheld a hybrid dispute resolution clause. The judgment is the first one in Spain that recognises the validity of hybrid arbitration clauses.
There is no accepted formula for dealing with many of the issues that arise in negotiating a joint venture.
Some jurisdictions have legislation that restricts the provision of documents in support of foreign litigation.
On 5 October 2013, the government of Ecuador announced that it has established a commission to audit the majority of bilateral investment treaties (BITs) to which it is party.
Changes to Belgian law on late payment in commercial transactions to enhance protection of creditors
Changes to Belgian law on late payment in commercial transactions should enhance protection of creditors.
While dealmaking remained generally quiet in most markets in Q3, there are signs that capital flows are shifting from emerging to more mature markets.
Argentina has agreed a settlement relating to five investment treaty arbitration awards, made between 2005 and 2008, pursuant to which it was ordered to pay a total of over $450m.
Dormant pots carry a significant administration and cost burden for pension schemes.
The South African government has announced plans to limit the right of foreign investors to commence international arbitration against the government.
The Competition Commission has been conducting a market investigation into statutory audit services and has been reviewing clauses in loan agreements relating to the appointment of auditors.
A High Court decision gives some useful guidance about the extent of a facility agent’s duties and a warning of the potential risks if a facility agent acts outside the scope of those duties.
In the next decade, a fifth of existing UK generating capacity will come offline. DECC estimates electricity demand growth of 30–100 per cent by 2050.
The Abu Dhabi Commercial Conciliation and Arbitration Centre circulated a draft version of its new arbitration rules in September 2013.
Aggressive tax management by multinationals, however legal, is in the public and political spotlight like never before, presenting clear reputational risks for M&A dealmakers.
One year into the auto-enrolment regime, some of the complexities encountered so far by employers in practice will shortly be ironed out.
These obligations cover several aspects, from isolated acts that come under the umbrella of general loyalty to acts to be accounted for with regard to non-competition requirements.
Allen & Overy looks at the new Fair Deal policy and its implications for employers tendering for contracts to provide public services.
Recent developments have further increased pressure in the EU for safe harbour reform.